This is hypothetical. Irish people do have network infrastructures and French people do have a huge amount of redundant/useless bureaucrats.

But still, a country lowering taxes to a point where it would attract most of the income of companies operating throughout EU is acting like a parasite, the host being the EU, the blood being the income.

Lowering corporate taxes should be made at the EU level. Because the EU was not intended as a playing field with EU countries competing against eachothers but rather as something more symbiotic where countries specificities would help compete against the rest of the world.